During the year of assessment, Mr$.$ Liu made the following payments:

a$.$ Entrance fee of $$5,000$ to a professional engineer institute in Hong Kong;

b$.$ Annual subscription fee of $$2,000$ to the same professional body in $"$a$"$ above;

c$.$ Purchase of motor car partly for business use and partly for private use, but his employer did not reimburse him the purchase of the car;

d$.$ School fee of $$80,000$ for the course of Master of Engineering run by a local university;

e$.$ Monthly fee of $$7,000$ paid to an elderly residential home in Hong Kong for his father;

f$.$ Monthly contribution of $$3,000$ paid to the employer$$s retirement scheme which is a scheme recognized by the Government;

g$.$ Qualifying premiums of voluntary health insurance scheme policies purchased for himself, his spouse and his daughter in the amount of $$12,000,$ $$7,000,$ and $$3,000$ respectively;

h$.$ A qualifying annuity premium of $$50,000$ and a tax$-$deductible MPF voluntary contribution of $$20,000$

Required:

Explain how the above expenses are treated under Mr$.$ Liu$$s salaries tax liability.